[billmiranda]

Some legal issues:
1. Importing into the country is a Federal, not state level thing. Doesn't matter if your state allows it,.. it will come into one of perhaps 5 ports in the country (East coast would be either Baltimore or New Jersey I think).

When it arrives, You will have to provide documentation to Customs on the legality (ie; Bumpers, Emissions, Glass, Seatbelts/Airbags etc). Without this, you will NOT be allowed to remove it. You could go through an importer that is certified to make these modifications but that of course will cost you.

Importing from Japan is stupid-expensive. They cost a ton to ship from there. Think $3000-6000. And then you are stuck paying all that nice n0n-refundable money for a vehicle that is right hand drive... and not US- Certified.

The best way would be to get a certified letter from US Toyota that the model you are importing has a "Functionally Similar" to a US -sold variant. I believe there are 1 or 2 years for this case (Of course,.. try and get that letter.. I did 4x and got nothing).

Of course, all this is moot as you are looking at importing a Diesel. Toyota never sold the Diesel in the US so there is no similar vehicle. You are also trying to import a federally Smog-exempt vehicle when none of the models sold in the US are exempt.

I went through all my trials and tribulations with the DOT, EPA etc when I tried to bring back a 105 serries... a South African 100 series with Solid front axle,.. factory lockers all the way around... factory winch,.. manual hubs... and a Diesel! woot!.. and it has the mandated bumpers, glass, airbags etc., along with being LHD. They said No. I whimpered and got all teary-eyed. Sob.